CA 466 Section 157

Records to be kept by wholesale dealers.

Section 157

SEC. 157. Records to be kept by wholesale dealers. — Wholesale dealers shall keep records of their purchases and sales or deliveries of articles subject to a specific tax, in such form as shall be prescribed in the regulations of the Department of Finance. These records and the entire stock of goods subject to tax shall be subject at all times to the inspection of internal-revenue officers.

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Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

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